Value creation in management accounting and strategic management : an integrated approach
著者
書誌事項
Value creation in management accounting and strategic management : an integrated approach
(Innovation, entrepreneurship, management series, . Diverse and global perspectives on value creation set / coordinated by Nabyla Daidj ; v. 2)
ISTE , Wiley, 2017
大学図書館所蔵 全7件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. [143]-162) and index
内容説明・目次
内容説明
This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies.
Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance.
This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.
目次
Part 1. The Evolution of the Concept of Value Creation in Accounting and Strategy (At a Theoretical Level)
1. Value Creation: A Polysemic Concept.
2. Strategy and Management Accounting: Theoretical Background.
Part 2. The Linkages between Accounting and Strategy Practices in Various Environments
3. Management Accounting Practices as Organizational Learning: Continuous Value Creation in a Japanese Company.
4. New Ways to Create Value Integrating Strategic and Accounting Issues in a New Context of Digital Transformation: French Perspectives.
Part 3. The Notion of Value Creation in the Context of Japanese SMEs
5. Value Creation from Voluntary Disclosure by Small- and Medium-Sized Entities.
6. SMEs' Value from Voluntary Disclosure: Deductive Quantitative Approach.
7. SMEs' Value from Voluntary Disclosure: Inductive Qualitative Approach.
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